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Commissioner of Customs, Patna Versus Shri Pankaj Kumar Sharma, Prop. M/s. Pankaj Trading Company, Shri Nathuni Prasad Gupta

2017 (2) TMI 662 - CESTAT KOLKATA

Smuggled - cut betel nuts were alleged to be smuggled from Nepal - whether the said goods are liable to confiscation and whether the respondents are liable to penalty under the Customs Act, 1962? - Held that: - I do not find any material of evidence .....

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ainst Revenue. - C/75801-75802/15 - FO/A/75097-75098/2017 - Dated:- 13-2-2017 - Shri P. K. Choudhary, Member (Judicial) Shri S.N.Mitra, AC(AR) for the Revenue Shri N.K.Choudhary, Advocate for the Respondent ORDER Per: Shri P. K. Choudhary 1. Briefly .....

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enalty under the Customs Act, 1962. The Adjudicating Authority confiscated the goods and imposed penalties upon the appellants which has been set aside by the first appellate authority. 2. Ld. AR for the appellant Revenue submitted that it has been o .....

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ed by him in support of his claim also reflected that these betel nuts were seized by the Police in two different cases. He further submitted that Shri Pankaj Kr. Sharma prevailed over Shri Nathuni Prasad Gupta and made him deviate from his earlier s .....

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Notification No.09-Cus/96 dated 22.01.1996 issued under Section 11 of Customs Act, 1962 read with Section 3(2) of Foreign Trade (Development & Regulation) Act, 1992 which renders the goods liable to confiscation under Section 111 (b) & (d) of .....

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tion of the case, the relevant portions of the findings of the Commissioner(Appeals) are reproduced below:- However, I find that the show cause notice has not brought any circumstances of the evidence indicating that the said goods were brought from .....

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itness confirmed that the owner was Sh.N.P.Gupta and Sh. N.P. Gupta also later on denied the ownership. Subsequently enquiry continued and no statement could be recorded as notice No.1 & 2 to the show cause notice never appeared for recording sta .....

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were brought from Nepal illegally. The said goods are not notified under Section 123 of Customs Act, 1962; the burden of proof is on the department that the goods are smuggled in nature. It is an accepted fact that in such cases direct evidence are .....

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